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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi IJIBE (International Journal of Islamic Business Ethics) Riset Akuntansi dan Keuangan Indonesia Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Al-Amwal : Journal of Islamic Economic Law SENTRALISASI Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Indonesian Journal of Accounting and Governance Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Akuntansi Peradaban Economics and Digital Business Review El-Iqtishady Jurnal Akuntansi dan Governance Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an J-ESA (Jurnal Ekonomi Syariah) EKONOMIKA45 Islamic Accounting and Finance Review Islamic Economic and Business Journal Innovative: Journal Of Social Science Research Business and Investment Review Income Journal: Accounting, Management and Economic Research Socius: Social Sciences Research Journal JSE: Jurnal Sharia Economica IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Rekognisi Ekonomi Islam (JREI) Jurnal Akuntansi dan Keuangan Syariah Journal of Ekonomics, Finance, and Management Studies INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah) Islamic Financial And Accounting Review Ekopedia: Jurnal Ilmiah Ekonomi Atestasi : Jurnal Ilmiah Akuntansi Indonesian Journal of Accounting and Governance Journal of Business and Information System Indonesian Journal of Taxation and Accounting
Saiful Muchlis
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Tantangan Sistem Keuangan Islam sebagai Alternatif Menghadapi Sistem Keuangan di Era Global Atika Rizki Atika; Muhammad Wahyuddin Abdullah; Saiful Muchlis
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.522

Abstract

Bunga yakni variabel fundamental dalam rencana strategi keuangan serta moneter. Sistem keuangan kapitalis masih mendominasi sebagian besar sistem keuangan hingga saat ini. Kerentanan kapitalisme ditunjukkan oleh frekuensi krisis keuangan global. Efek multifaset dari krisis demi krisis memerlukan pemikiran yang objektif serta jernih atas bagaimana memperbaiki sistem saat ini. Penelitian semacam ini yakni penelitian kepustakaan (library research) dengan memakai pendekatan kualitatif. Sumber informasi yang akan dipakai analis yakni sumber informasi opsional. Hasil penelitian ini menemukan kalau kesulitan yang dihadapi terdiri dari 11 bidang, yakni bidang perbankan, bidang zakat dan wakaf, bidang UMKM, bidang ekonomi digital, bidang produk makanan dan minuman halal, bidang media dan rekreasi halal, bidang pariwisata halal, bidang fashion muslim, bidang jaminan social, bidang pasar modal syariah, bidang farmasi serta kosmetik halal. Oleh karena itu, diperlukan sinergi yang kuat antara seluruh pemangku kepentingan guna mengatasi permasalahan yang ada, utamanya untuk menerapkan sistem keuangan islam dalam setiap kegiatan perekonomian dan berupaya memaksimalkan upaya-upaya efektif untuk mengatasi 11 tantangan pada bidang yang berbeda.
KAJIAN KONSEP AMANAH DALAM MEMBENTUK AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA (STUDI PADA PEMERINTAH (DESA JE'NETALLASA, KECAMATAN PALANGGA, KABUPATEN GOWA) Asniati Asniati; Saiful Muchlis; Raodahtul Jannah
Jurnal Akuntansi dan Keuangan Syariah (Jurnal Akunsyah) Vol 3, No 1 (2023): Vol. 3 No. 1 Juni 2023
Publisher : Program Studi Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/akunsyah.v3i1.4787

Abstract

Tujuan penelitian ini adalah untuk mengetahui akuntabilitas pengelolaan keuangan dana desa melalui konsep amanah dalam pengelolaan dana desa di Desa Jenetallasa Kecamatan Pallangga Kabupaten Gowa. Penelitian ini merupakan penelitian kualitatif dengan menggunakan pendekatan fenomenologis dengan paradigma interpretatif. Pengumpulan data dilakukan dengan menggunakan teknik wawancara dan data sekunder. Selain itu dilakukan  uji validitas data dengan menggunakan dua triangulasi yaitu triangulasi sumber data dan triangulasi teknis untuk menganalisis bahan penelitian. Hasil kajian menunjukkan bahwa  di Desa Je'netallasa Kecamatan Palangga Kabupaten Gowa terdapat bentuk akuntabilitas pengelolaan sumber daya keuangan, bahwa sebelum pelaksanaan program kerja, pengurus desa merundingkan program kerja yang akan dilaksanakan dan berapa anggaran yang digunakan untuk program kerja yang sedang berjalan. Selain sebagai penanggung jawab terhadap program kerja yang dilaksanakan pada periode sekarang, pemerintah desa juga sering mengadakan pertemuan setiap tiga bulan sekali untuk mengetahui sejauh mana progres program kerja dan berapa anggaran yang telah dihabiskan. Pengelolaan dana desa Je'netallasa selalu menggunakan keimanan kepada Tuhan, manusia dan  diri sendiri sebagai teladan dalam mengelola dana desa.
EFEKTIVITAS DAN AKUNTABILITAS PENGELOLAAN BANTUAN LANGSUNG TUNAI (BLT) DANA DESA TERHADAP MASYARAKAT TERDAMPAK COVID-19 DI DESA SAWARU KABUPATEN MAROS Dinda Agus Putri, Dinda; Muchlis, Saiful; Jannah, Raodahtul
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i2.42099

Abstract

bstract, The aim of this research is to determine the effectiveness and accountability of the management of Direct Village Fund Cash Assistance (BLT-Village Fund) during the Covid-19 pandemic in Sawaru Village, Maros Regency. This research uses a qualitative method with a phenomenological approach. The research results show that the management of BLT- Village Funds during the Covid-19 pandemic has been effective and meets the principle of accountability. This can be seen from the planning process to reporting and accountability which is carried out based on the applicable provisions and regulations. Abstrak, Tujuan penelitian ini adalah untuk mengetahui efektivitas dan akuntabilitas pengelolaan Bantuan Langsung Tunai Dana Desa (BLT-Dana Desa) selama pandemi Covid-19 di Desa Sawaru Kabupaten Maros. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi. Hasil penelitian menunjukkan bahwa pengelolaan BLT- Dana Desa selama terjadinya pandemi Covid-19 telah berjalan dengan efektif dan memenuhi prinsip akuntabilitas. Hal ini dapat dilihat dari proses perencanaan hingga pelaporan dan pertanggungjawaban yang dijalankan telah berdasar pada ketentan dan peraturan yang berlaku.
PENGELOLAAN DANA DESA BERBASIS MAQASHID SYARIAH UNTUK MEWUJUDKAN GOOD VILLAGE GOVERNANCE Fikra, Raosdatul; Muchlis, Saiful; Jannah, Raodahtul
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 1 (2024): Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i1.47454

Abstract

Abstract, This research aims to determine maqashid sharia-based village fund management to realize good village governance. This research was conducted in Anrang Village, Rilau Ale District, Bulukumba Regency. This research is qualitative research with a qualitative descriptive approach. The research results show that the Anrang Village government has managed village funds well and in accordance with applicable regulations. The Anrang Village Government has also complied with the five principles in the maqashid sharia concept, namely hifdz ad-din, hifdz an-nafs, hifdz al-aql, hifdz al-mal and hifdz an-nasb, seen from the findings in the field. from programs launched by the village government that lead to the welfare of village communities. Apart from that, the principles of maqashid sharia are also very helpful in realizing good village governance in the Anrang Village government. Keywords: maqashid sharia, village funds, good village governance
Pengaruh Persepsi Pelaku UMKM, Tingkat Pendidikan dan Sosialisasi SAK EMKM terhadap Penerapan SAK EMKM Odha, RaodahtulJannah; Ismawati; Muchlis, Saiful
Income Journal: Accounting, Management and Economic Research Vol 2 No 1 (2023): Edisi April
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i1.31

Abstract

This study aims to determine the effect of the perceptions of MSME actors, level of education and socialization of SAK EMKM on the application of SAK EMKM (Study in Samata sub-district, Gowa district). This research is a quantitative research with a positivist research approach. The population in this study were SMEs in the Samata village, Gowa Regency. The sampling technique in this study was purposive sampling, while the samples in this study were MSME actors in Samata Village, Gowa Regency. The data collection method is using a questionnaire that is distributed directly. The data used in this study is primary data collected through a questionnaire survey. Data analysis used statistical analysis to determine the effect of the perceptions of MSME actors, education level and socialization of SAK EMKM on the implementation of SAK EMKM. The results of this study indicate that the perceptions of MSME actors, level of education and socialization of SAK EMKM greatly influence the implementation of SAK EMKM.
Consumer Behavior Assolo’ Pada Acara Pernikahan Suku Kajang Dalam Pesektif Maslahah Ista, Akram; Muchlis, Saiful; Wahab, Abd.
Business and Investment Review Vol. 2 No. 2 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.102

Abstract

The purpose of this research is to describe, explain about consumer behavior assolo’ the wedding event in Suku Kajang in perspective maslahah. This research is qualitative research, the type of research is field research and using an ethnographic approach method. The data collection methods used were observation and interviews. The research results show that consumer behavior assolo' the wedding event in the Kajang Tribe in perspective maslahah namely: 1) pregnant maslahah in the form of maintaining honor and self-respect/say',2) pregnant Maslahah in the form of taawwun values ​​and the embodiment of friendship, and 3) containsThe Value of Maslahah as a Means of Transaction, Distribution of Wealth and Welfare of Property Ownership.So starting from the description above, it can be understood that consumer behavior assolo' the wedding event in the Kajang Tribe in perspective maslahah directly maintain the objectives of Sharia'. Because considering the benefit dimension, besides that assolo' People hold wedding ceremonies to make it easier for them to live their lives, and to keep them away from the negative stigma of society's views.
Implementation of Islamic Bank Mudharabah Financing in Makassar Nurdin, Maryam; Mukhtar Lutfi; Muhammad Wahyuddin Abdullah; Saiful Muchlis
SENTRALISASI Vol. 13 No. 1 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i1.2787

Abstract

This study aims to determine the implementation of mudharabah contracts in Islamic banks. The type of research used is qualitative. This research was conducted with in-depth interviews. The informants who will be the source of data in this research are people who are directly involved in mudharabah financing practices. Informants were determined by purposive sampling and snowball techniques. Informants were determined by certain criteria: (1) Islamic banking leaders in Makassar (2) Islamic banking account officers in Makassar (3) Customers who are or have received mudharabah financing. The total number of informants is 5 people. The results showed that there is a high risk of moral hazard so that this financing is transferred to the Mudharabah contract, so the conclusion of this study is that the implementation of the mudharabah contract is not fully implemented.
Dana Amil Baznas Makassar Psak 109 Vs Praktik Mochammad Fadhil Abdullah; Muhammad Wahyuddin Abdullah; Saiful Muchlis; Rahmawati Muin; Ayu Ruqayyah Yunus
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2620

Abstract

Amil has a maximum right of 12.5% of zakat funds while for infaq / alms funds and other religious social funds, a maximum of 20% of amil rights are used for amil operational purposes. Amil is required to make disclosures related to transactions, and distribution policies including funds for amyl itself as well as the percentage of distribution, and the reason for the policy used. In the financial statements according to PSAK 109, amil funds are presented in the statement of financial position and statement of changes in funds and disclosed in notes to the financial statements. This study aims to determine the compatibility between the practice of presenting and disclosing amil funds/rights in the financial statements of BAZNAS Makassar City with PSAK Standard 109 concerning Accounting for Zakat, Infaq, and Alms Management. This research was carried out with a descriptive qualitative approach with literature studies. This qualitative research tries to provide an overview of theory with practice in the field after comparing the two. The type of data used is secondary data. The data used is secondary data that has been provided by BAZNAS in the form of audited financial statements for 2022 and 2021. The results of this study show that the components of the Audited financial statements of BAZNAS Makassar City 2022-2021 in format have followed the PSAK 109 standard consisting of a Balance Sheet, Report of Changes in Funds, Report of Changes in Managed Assets, Cash Flow Statement and Notes to Financial Statements. However, the presentation and disclosure are not following PSAK 109 and generally accepted financial accounting standards.
SYARI'AH OPTIMIZATION OF BUSINESS THEORY IN PREVENTING RIBA PRACTICES IN MURABAHAH CONTRACT (Case Study at Muamalat Indonesian Bank) Muchlis, Saiful; Sukirman, Anna Sutrisna; Irmawati, Irmawati
IJIBE (International Journal of Islamic Business Ethics) Vol 4, No 1 (2019): March 2019
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.4.1.563-581

Abstract

This study aims to (1) determine the determination of the murabahah contract margin from the Asset /Liability Management Committee (ALCO) perspective, (2) know the Shari’ah Enterprise Theory (SET) approach in realizing the murabahah contract margin system in accordance with sharia principles. This research is a qualitative research using an interpretive paradigm with a phenomenological approach that takes the location of research at Bank Muamalat Indonesia. Data collection was carried out using the interview method with informants and some other secondary supporting data obtained from the entity’s official website. The data management and analysis techniques are carried out through three stages, namely through data reduction, data presentation and conclusion drawing (verification). The results of the research show that the implementation of the Murabahah contract margin system at Bank Muamalat Indonesia is considered not to have fully implemented the sharia concepts and principles. This is because the ALCO Team is still based on the BI (Bank Indonesia) rate so that the determination of margins is still in accordance with the prevailing interest rates at Bank Indonesia. Thus, it can be said that Bank Muamalat still contains elements of usury because it makes BI interest rates as a material consideration in determining the applicable margin in Islamic banks. So that SET is considered able to realize the murabahah contract margin system because it contains the values of justice, truth, honesty, trustworthiness and accountability and is expected to complement or improve the margin system of the murabahah agreement to conform to the actual sharia principles.
Perlakuan Akuntansi Agrikultur Berbasis Maqashid Al-Syariah Saiful Muchlis; Suhartono Suhartono; Husnul Khotimah
JAS (Jurnal Akuntansi Syariah) Vol 5 No 1 (2021): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v5i1.335

Abstract

The purpose of this study was to determine how the quality of financial statement information on PT. Perkebunan Nusantara XIV is seen from biological assets recognition, measurement, and disclosure in terms of concept maqashid al-sharia and PSAK 69. This type of research is qualitative research with an interpretive paradigm approach. The results showed that PT. Perkebunan Nusantara XIV, in terms of recognition, measurement, and disclosure of biological assets, was by the applicable standards, namely the statement of PSAK 69: Agriculture. With the accounting treatment of biological assets following the applicable PSAK, the quality of financial statement information becomes relevant and reliable so that it makes it easy for users to understand financial statements. Especially for management, it can be used as the basis for making the right decisions. Judging from the concept of maqashid al-sharia, researchers have not been able to reveal the overall implementation of this concept in the work environment of PT. Perkebunan Nusantara XIV. Nevertheless, in applying the maqashid al-shariah concept, the head of the accounting and reporting division has implemented managing biological assets and preparing financial reports so that the financial reports are relevant and reliable.
Co-Authors Abdul Gafur Abdullah, Mochammad Fadhil Aditya Ahmad Zikri Dwiatmaja Ainul Fikri Hamsir Aisyah Aisyah Akram Ista Alisa, Nur Alisa Analia, Fitra Andi Wawo Aniq Akhmad Ali Bawafie Anna Sutrisna S Anna Sutrisna S, Anna Anna Sutrisna Sukirman Anna Sutrisna Sukirman Asniati Asniati Asriani Atika Rizki Atika Atma Amir, A. M. Nur Ayu Ruqayyah Yunus Cole, Nurwahyuni Della Fadhilatunisa Devi Adhana Devi Adhana Devi Novianty Dian Purnama Dinda Agus Putri, Dinda Febriani Setijawan Fikra, Raosdatul Hafid, Eka Arlinda Harjauri Ma’rifat Hasbiuallah, Hasbiuallah Hasugian, Hotbin Helda Rostiani Husnul Khotimah ibrahim, bukhari Ippa Syahida Irmadani, Irmadani Irmawati Irmawati Irwan Misbach Ismawati Juardi, Sapril Sardi Layli, Jumbratul Lilis Febrianty Lince Bulutoding Mariyani Mariyani Maryam Nurdin, Maryam Maulida, Rizky Mochammad Fadhil Abdullah Moh Yusuf Muh. Fahrul Rasyid Muhammad Danial Tompson Muhammad Fajrin Adnan Muhammad Kahfi, Muhammad Muhammad Wahyuddin Abdullah Mukhtar Lutfi Munir Munir, Munir Mutmainnah, Andi Nabila, Sri Nurul Nasrullah Bin Sapa Nur Aulia Husnihita Muchtar Nur Rahma Sari Nur Rahmah Sari Nurhidayah Nurhidayah Nurjannah Nurjannah Nurwahida Odha, RaodahtulJannah Pratama, Nur Abdi Puspita, Silvia Rahayu, Andi Rasti Utari Dwi Rahmah Rafifah Abu Rahmaniar Rahmawati Muin Raodahtul Jannah Reski Reski Resky Resky Rika Dwi Ayu Parmitasari Rimi Gusliana Mais Rimi Gusliana Mais Riska Ismail Risma Risma, Risma Rizal Ancu Rizki Auliah Rizky Maulida RR. Ella Evrita Hestiandari Sahria Samirah , Samirah Setijawan, Febriani Siradjuddin Suhartono Suhartono Suhartono Sukirman, Anna Sutrisna Syamsul Syariati, Namla Elfa Utomo, Husain Soleh Wahab, Abd. Wahyuni Uni Arifin Wahyuni, Idra